Initial scaffold: Flask/SQLite backend, React/Vite PWA frontend

Backend: receipt upload -> LLM vision extraction (OpenAI-compatible,
provider-agnostic), item review/edit, per-group splitting against
Cospend projects/members, highlight+upload via WebDAV, public share
link, bill creation via Cospend's OCS API (verified against real
source, not just doc summaries).

Frontend: capture -> review -> group -> summary flow as an installable
PWA.

install.sh / run.sh (venv + npm, tmux session) instead of Docker, per
the ~/Projects/gain pattern.

frontend/.oxlintrc.json

@@ -0,0 +1,8 @@
+{
+  "$schema": "./node_modules/oxlint/configuration_schema.json",
+  "plugins": ["react", "typescript", "oxc"],
+  "rules": {
+    "react/rules-of-hooks": "error",
+    "react/only-export-components": ["warn", { "allowConstantExport": true }]
+  }
+}